South Dakota § 10-6-126 - Request for special assessment for inundated farmland--Time limit--Description of land.
Full text of South Dakota South Dakota Codified Laws § 10-6-126 — Request for special assessment for inundated farmland--Time limit--Description of land., with citation guidance and answers to common questions.
§ 10-6-126. Request for special assessment for inundated farmland--Time limit--Description of land.
If agricultural land has been inundated by floods and was not farmable during the past three growing seasons, any landowner or the landowner's agent or attorney may request the director to specially assess the land for the purpose of taxation by submitting an application before November first. The landowner or the landowner's agent or attorney shall describe on the application the portion of the agricultural land that has been inundated by floods and was not farmable during the past three growing seasons.
Source: SL 1999, ch 43, § 2; SDCL § 10-6-33.22; SL 2021, ch 44, §§ 21, 44.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6-126
What does South Dakota Codified Laws § 10-6-126 cover?
Section 10-6-126 ("Request for special assessment for inundated farmland--Time limit--Description of land.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-6-126?
A common citation format is "South Dakota Codified Laws § 10-6-126" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-6-126 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.